Finance Act, 1993

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58.—(1) The Minister may make regulations prescribing any matter or thing which is referred to in this Chapter as prescribed or to be prescribed or in relation to any matters referred to in this Chapter as the subject of regulations or for the purpose of giving full effect to this Chapter and such regulations may provide for such incidental, consequential, supplemental or transitional matters as are necessary for the purpose of giving full effect to this Chapter.

(2) A person who contravenes a provision of regulations under this section shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding £1,000 or to imprisonment for a term not exceeding 6 months or to both.

(3) Regulations made under this Chapter shall be laid before Dáil Éireann as soon as may be after they are made and, if a resolution annulling the regulations is passed by Dáil Éireann within the next subsequent 21 days on which Dáil Éireann has sat after the regulations are laid before it, the regulations shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.